Decision No. 130/2000/QD-BTC of the Ministry of Finance amends the preferential import tariff rates for certain petroleum products and types of gasoline, effective from August 20, 2000. Items such as aviation gasoline, solvent gasoline, diesel, kerosene, common fuel oil, and condensate will have their tariff rates changed compared to before.
Đối tượng áp dụng
Enterprises importing petroleum products and gasoline under subheading 2710.
Các điểm cốt lõi
- Enterprises importing aviation gasoline → must pay a tariff rate of 15% → from August 20, 2000
- Enterprises importing solvent gasoline → must pay a tariff rate of 10% → from August 20, 2000
- Enterprises importing diesel → no longer enjoy preferential import tariff → from August 20, 2000
- Enterprises importing other types of gasoline, kerosene, common fuel oil, naptha, condensate, and similar products → must pay a tariff rate of 10% → from August 20, 2000
- Enterprises importing other types of petroleum products and gasoline not specifically mentioned in the decision → must pay a tariff rate of 10% → from August 20, 2000
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the cost burden of imports for enterprises producing gasoline and diesel.
- Negative impact: Increases tariff rates for certain items such as aviation gasoline and solvent gasoline, affecting the final product costs of enterprises.
- Enterprises most affected
- Consumers may have to pay additional costs for products derived from petroleum and gasoline.
❓ Câu hỏi thường gặp
When does the new tariff rate take effect?
The new tariff rate takes effect from August 20, 2000.
What tariff rate must enterprises importing aviation gasoline pay?
Enterprises importing aviation gasoline must pay a tariff rate of 15%.
Is diesel still exempt from tax?
No, diesel is no longer exempt from preferential import tariff.
What is the tariff rate for other types of gasoline?
The tariff rate for other types of gasoline is 10%.
Which types of petroleum and gasoline are not specified in the decision?
Petroleum and gasoline under the category 'Other' (2710.00.90) are not specified in the decision but must pay a tariff rate of 10%.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 130/2000/QĐ-BTC |
Hanoi, August 24, 2000 |
Pursuant to …;
ISSUED BY THE MINISTER OF FINANCE NUMBER 130/2000/QĐ-BTC
AUGUST 24, 2000 REGARDING AMENDMENTS TO THE RATE OF IMPORT DUTIES
ON CERTAIN GOODS BELONGING TO GROUP 2710
AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 AS SET OUT IN DECISION NO. 110/2001/DEC/BTC DATED OCTOBER 31, 2001 OF THE MINISTER OF FINANCE TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS FOLLOWS:
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tax Tariff accompanying the Decree No. 63/NĐ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
Pursuant to Article 1 of the Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the directive of the Prime Minister in the Official Letter No. 3542/VPCP-KTTH dated August 22, 2000 of the Office of the Government on measures for handling in the business of petroleum products;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1:To amend the preferential import duty rates of certain goods belonging to Group 2710 as stipulated in Decision No. 61/2000/QĐ-BTC dated April 28, 2000 of the Minister of Finance, to new preferential import duty rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
Petroleum and other oils obtained from bituminous minerals, except crude; undetailed preparations or preparations not elsewhere specified containing petroleum and other oils obtained from bituminous minerals at 70% or more, these oils being basic components of such preparations - Motor spirit: |
|||
|
2710 |
00 |
11 |
-- Aeronautical gasoline |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
10 |
|
2710 |
00 |
20 |
- Diesel |
0 |
|
2710 |
00 |
30 |
- Aviation gasoline |
0 |
|
2710 |
00 |
40 |
- Aviation turbine fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
0 |
|
2710 |
00 |
60 |
- Naphtha, Reformate and other preparations for blending motor spirit |
10 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
0 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2:This Decision shall take effect and be applied to import declarations submitted to customs authorities starting from August 20, 2000. Any previous regulations contrary to this Decision are hereby abolished.
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